娱乐消费税的理论证成与制度设计  

The Theoretical Justification and Institutional Design of Entertainment Excise Tax

作　　者：顾德瑞 Gu Derui(Law School,South-Central Minzu University,Hubei Wuhan 430074,China)

机构地区：[1]中南民族大学法学院,湖北武汉430074

出　　处：《上海财经大学学报（哲学社会科学版）》2023年第2期137-152,共16页Journal of Shanghai University of Finance and Economics

基　　金：国家社会科学基金后期资助项目“消费税法理构造与制度设计问题研究”(19FFXB026);中央高校基本科研业务费专项资金项目“铸牢中华民族共同体意识的经济法治保障研究——以中国共产党历届全会中的民族经济法治思想整理为中心”(CSY21009)。

摘　　要：对娱乐业课征消费税,体现了“寓调于征”的意涵,既有充分的理据,也是迫切的现实需要。然而,何种娱乐应当被纳入消费税征收范围成为了问题的关键,既需要深度挖掘娱乐业的本质和特性,也要考虑消费税法对娱乐业的特别调节。具体来说,消费税法要以本国或地区合法娱乐活动为选择的前提,尊重娱乐欢愉性和可消费性等内在特征以及娱乐的分类等,重点凸显娱乐的营利性。在此基础上,以健康减损和自我炫耀为归责基准,结合具体的时空环境,选取需要重点调节的娱乐项目——沉迷性娱乐和奢侈娱乐,成瘾性是沉迷性娱乐的核心特征,炫耀性是奢侈娱乐的主要特征,区别于非沉迷性娱乐和大众娱乐,引导人们健康、合理消费。更为重要的是,在健康、合理消费的导向下,健康、大众娱乐业得以迅速发展,优化了娱乐业的产业结构,有利于促进娱乐业健康有序发展。Imposing excise tax on the entertainment industry reflects the meaning of integrating adjustment with taxation",which has full necessity,including corecting consumption behavior and guiding healthy and reasonable consumption,making up for the lack of"taxable consumption"and adapting to the change of consumption structure,and strengthening the regulation of the entertainment industry and changing the current situation of weakening tax regulation.At the same time,compared with other industries,the entertainment industry is easier to obtain income due to its built-in characteristics of happiness,which is the primary premise of taxation.Moreover,the purpose of entertainment excise tax to guide healthy and reasonable consumption is supported by the Constitution,the Civil Code,the Basic Medical and Health Promotion Law,the Consumer Rights Protection Law,and the Anti-food Waste Law.In short,entertainment consumption is taxable economically and legally.However,what kind of entertainment should be included in the scope of consumption tax collection has become the key to the problem.It needs not only to deeply explore the essence and characteristics of the entertainment industry,but also to consider the special regulation of the consumption tax law on the entertainment industry.Specifically,the excise tax law should be based on the premise of choosing legal entertainment activities in the country or region,respect the internal characteristics of entertainment,such as pleasure and consumability,and the classification of entertainment,and highlight the profitability of entertainment.On this basis,taking the impairment of health and selfflaunting as the imputation criteria,combined with the specific time and space environment,this paper selects the entertainment items that need to be adjusted emphaticallyaddictive and luxury entertainment,and guides people to consume healthily and reasonably.Addiction is the core indicator of addictive entertainment,and consumers are obviously addicted to such consumption and lack the ability

关 键 词：消费税 娱乐业 特别调节税 沉迷性娱乐 奢侈娱乐 

分 类 号：D922.22[政治法律—经济法学]